Administration de l'Enregistrement et des Domaines

Preferences PL

Poland (PL)

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3.10 Purchase of accessories for passenger cars of 'M1' category, including their assembly and installation

3.11 Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport

3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations

3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct

3.14 Expenditure relating to means of transport for which there exists a restriction on the right to deduct

3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg

3.16 Garaging or parking of a means of passenger transport

3.17 Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg

4. Road tolls and other road user charge

4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers

4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers

4.2.1 PKW

4.2.2 LKW

4.3 Road tolls for means of transport for paying passengers

4.6 Road tolls for means of passenger transport with more than 9 places

4.7 Road tolls for means of passenger transport with less than 9 places

4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress

4.8.1 For the organiser of the event

4.8.2 For a participant in the event, where the expenditure is directly charged by the organiser

5. Travel expenses such as taxi fares, public transport fares

5.1 For the taxable person or an employee of the taxable person

5.2 For someone other than the taxable person, or an employee of the taxable person

5.3 For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress

5.3.1 For the organiser of the event

5.3.2 For a participant in the event, where the expenditure is directly charged by the organiser

6. Accommodation

7. Food, drink and restaurant services

8. Admissions to faires and exhibitions

8.1 For the taxable person or an employee of the taxable person

8.2 For someone other than the taxable person or an employee of the taxable person

9. Expenditure on luxuries, amusements and entertainment

10. Other

10.1 Tools

10.2 Repairs within a warranty period

10.3 Services connected with education

10.4 Work on property

10.4.1 Work on immoveable property

10.4.2 Work on immoveable property used as a dwelling

10.4.3 Work on moveable property other than code 3

10.5 Purchase or hiring of property

10.5.1 Purchase or hiring of immoveable property

10.5.2 Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use

10.5.3 Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use

10.5.4 Purchase or hiring of moveable property other than code 2

10.6 Provision of water, gas or electricity through a distribution network

10.7 Gifts of a small value

10.8 Office expenses

10.9 Participation in fairs and seminars

10.9.1 Fairs

10.9.2 Seminars

10.9.3 Education

10.9.4 Training

10.10 Flat rate additions on livestock and agricultural produce

10.11 Expenditure on postage of mail to countries outside the EU

10.12 Expenditure on fax and phone in connection with accommodation

10.14 Goods purchased for resale other than 1.6

10.15 Services purchased for resale other than 6.6 and 7.4

10.16 Work on property

10.16.1 Work on immoveable property used as a residence, recreational or leisure facility

10.16.2 Work on immoveable property other than 10.16.1

10.16.3 Work on moveable property connected with or use of an immoveable property in 10.16.1

10.16.4 Work on moveable property other than 10.16.3

10.17 Expenditure on property

10.17.1 Expenditure on immoveable property used as a dwelling, or for recreational or leisure use